纯粹投机 meaning in Chinese
pure speculation
Examples
- Through acquiring the latest international research achievements and our country " s realistic economic situation , our country " s accounting model of irfs could be : to be recognized within the balance sheet ; fair value as the measurement attribute ; to be dealt according to the purpose for which the irfs have been held ; to be reported mainly in the statement and then in the footnotes
通过吸收国际上对投机交易(包括纯粹投机、套利和套购三个交易方式)和套期保值交易的最新研究成果,并结合我国特定的经济环境,提出我国利率期货投资企业会计的初步设想:在资产负债表中列示、以公允价值作为计量属性、按交易目的在会计上分别确认和以表内列报为主、报表附注为辅的报告方式。 - Combined with the financial futures theory , accounting of corporation engaged in irfs is further discussed . and four kinds of irfs transaction including speculation , spread , arbitrage and hedge are studied in detail . accounting of arbitrage and accounting of spread , which are often ignored by most research on the derivative financial instruments ( dfis ) accounting , are also studied
对利率期货投资企业会计,在现有衍生金融工具会计的研究中,大多对套利交易、套购交易会计问题采取存而不论的态度,本文按照交易方式将利率期货交易进一步分为利率期货纯粹投机交易、套利交易、套购交易和套期保值交易四部分进行了尝试性的讨论。